BEPS implications for the real estate investment industry

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BEPS implications for the real estate investment industry

What is on the horizon?

Executive summary

On 5 October 2015, the OECD published the 13 final BEPS reports, which confirmed most of the recommendations discussed in the past. A significant part of these recommendations are either subject to further discussions in 2016/2017 or left to individual taxing authorities’ own initiative. Whilst BEPS could generally have an impact on all sorts of businesses, it is clear that only some of the recommendations raised would directly target real estate investment structures.

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REflexions issue 2 - October 2015

REflexions is a bi-annual digest, dedicated to the real estate investment management professionals, which brings you the latest articles, news and market developments from Deloitte’s professionals and clients.

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